LLC Annual and Biennial Report Requirements in Alabama
At a glance
| Periodic report obligation | None — Alabama LLCs do not file an annual or periodic report. The Department of Revenue stated that only for-profit and professional corporations were covered during the 2024 interim and that reports from other entities 'will NOT be accepted'; the corporation-only provision was then repealed (Ala. Code § 10A-2A-16.11) |
|---|---|
| Frequency and first report | None — no initial or recurring LLC report |
| Due date and filing window | None — no report deadline or filing window |
| Filing office and method | None for a periodic LLC report. The Alabama Secretary of State does not accept one. Alabama's separate Business Privilege Tax return is filed with the Department of Revenue and is outside this report survey |
| Required information | None — there is no periodic LLC report to complete |
| Filing fee and related charges | $0 report fee because no LLC report exists. Any Business Privilege Tax is a separate Department of Revenue tax filing, not a Secretary of State report |
| Late fee and delinquency | None for a periodic report — no report means no report late fee or report delinquency |
| Dissolution, reinstatement, and cure | Not applicable — Alabama has no missed-report dissolution or report-reinstatement process for LLCs because it imposes no LLC periodic report |
What Alabama LLCs do instead
Alabama is a no-report state for LLCs. The Department of Revenue made the entity boundary explicit during the state's 2024 filing transition: only domestic and foreign for-profit corporations and professional corporations were to file the temporary Secretary of State annual report, and "Annual Reports from other entities will NOT be accepted." An LLC therefore had no report even during that interim period.
The corporation-only requirement did not last. Current Ala. Code § 10A-2A-16.11 reads: "REPEALED BY ACT 2024-213, EFFECTIVE OCTOBER 1, 2024." The enrolled act likewise says it removes the requirement that corporations file an annual report. The sequence matters: the 2024 act did not repeal an LLC report; Alabama LLCs were already outside the report requirement.
An Alabama LLC may separately have a Department of Revenue filing. The current 2026 Form PPT is titled Alabama Business Privilege Tax Return and includes "Limited Liability Entity" as a taxpayer type. That tax form is not a Secretary of State periodic report and is outside this survey's report dimensions.
What trips people up
- Applying a corporation rule to an LLC. The short-lived 2024 annual report covered specified corporations only. The official transition notice expressly excluded other entities.
- Saying Act 2024-213 repealed an LLC report. It repealed the corporation provision in § 10A-2A-16.11. LLCs did not have that report in the first place.
- Treating the Business Privilege Tax return as an LLC annual report. It is a Department of Revenue tax return. Filing or owing it does not create a Secretary of State report obligation.
Common questions
Does a newly formed Alabama LLC file a first annual report? No. There is no initial or recurring LLC report.
What happens if I do not file an Alabama LLC annual report? Nothing report-specific, because there is no such filing. There is no report late fee or report-based dissolution process to trigger.
Is the Business Privilege Tax return the same thing? No. The current Form PPT is a Department of Revenue tax return for pass-through and disregarded entities, not a periodic entity-information report filed with the Secretary of State.
Statutes and sources
- Ala. Code § 10A-2A-16.11 — current official code entry showing the corporation annual-report provision repealed effective October 1, 2024. https://alison.legislature.state.al.us/code-of-alabama?section=10A-2A-16.11 (accessed 2026-07-16)
- 2024 Ala. Act 213 (HB 230) — enrolled act removing the corporation annual-report requirement. https://arc-sos.state.al.us/ucp/L1539719.AI1.pdf (accessed 2026-07-16)
- Alabama Department of Revenue — 2024 annual-report filing notice — specifies that the interim report covered for-profit and professional corporations only and rejects reports from other entities. https://www.revenue.alabama.gov/notice-important-changes-to-the-2024-business-privilege-tax-filing-requirements/ (accessed 2026-07-16)
- Alabama Department of Revenue — 2026 Form PPT — current Business Privilege Tax Return for a limited liability entity, separate from the Secretary of State report system. https://www.revenue.alabama.gov/wp-content/uploads/2026/01/26fppt.pdf (accessed 2026-07-16)
Source links
Every statute quoted above, linked, with the date we checked it.
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